Are Brisbane Secondary College $97,590, Annual Leave $1,020, PAYG tax withheld - Brisbane Secondary College $21,948, Laundry allowance $184, Cash from sister $200, Myer gift card $50 and National Teaching Award $5,000 included in Gareth assessable income?

Why and what quote in what section? The amount assessable for each of these categories if it is assessable? The total assessable income ?

Note that:

Gareth is an Australian resident, 49 years old, he is an employee teacher working for Brisbane Secondary College and has been working as an English teacher since he completed his Diploma 15 years ago. He lives with his defacto partner Tracey and they have no dependants. They all live in Australia.

Gross payments of $97,590 include an amount of $1,020 for annual leave that was paid to Gareth on 1 July 2022, although he took the leave in the prior tax year of June 2022.

Gareth was provided with a PAYG Payment Summary from his employer for the period from 1 July 2022 to 30 June 2023

Gareth does not have a HELP debt or a Financial Supplementary debt, or any trust distributions.

Gareth received $200 cash from his sister as a birthday present.

He also received a Christmas present (a $50 Myer gift card) from the School Principal. The principal gives a similar type of Christmas gift to all staff every year.

Gareth received a National Teaching Award of $5,000 for Outstanding Contribution to Student Learning in November 2022. Gareth can use the money for the development of his teaching expertise and to go to relevant conferences.

Assume that the amounts detailed below are all of Gareth's receipts and expenditures for the 2022/23 income year and that all his expenses are correctly substantiated (unless stated otherwise).